The publication states in part, "A child who was born or died during the year is treated as having lived with you all year if your home was the child's home the entire time he or she was alive during the year. The same is true if the child lived with you all year except for any required hospital stay following birth."

It goes on to state, "You may be able to claim an exemption for a child who was born alive during the year, even if the child lived only for a moment. State or local law must treat the child as having been born alive. There must be proof of a live birth shown by an official document, such as a birth certificate. The child must be your qualifying child or qualifying relative, and all the other tests to claim an exemption for a dependent must be met."

The key is meeting all the other tests to claim dependents. While I think it is likely that you would be able to claim both your sons as dependents, due to the limited information included in your question, I cannot give you a specifc determination.

Publication 501 explains all the requirements to claim dependents and you can read, download, print or order it at the IRS web site, www.irs.gov.